S u m m a r i s e d s t a t e m e n t o f c o m p r e h e n s i v e i n c o m e R000 Income 1000 Gross profit 800 Operating profit 600 Financing charges (interest payments) 50 Summarised statement of financial position R000 Total assets 11 000 Fixed assets 10 000 Consider the above table and assume that a tax rate of 27% applies. What was the company's ROA (return on assets)? a. 3.7% b. 9.0% c. 9.9% d. 11.0%